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SOI Tax Stats - Controlled Foreign Corporations

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  • Data are taken from Form 5471 - Information Return of U.S. Persons With Respect to Certain Foreign Corporations.
  • For U.S. income tax purposes, a foreign corporation is "controlled" if U.S. shareholders own more than 50% of its outstanding voting stock.
  • Data are also available for the One-Time Dividend Received Deduction reported on Form 8895.

Statistical Tables     SOI Bulletin Articles     Metadata   


Statistical Tables

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U.S. Corporations and Their Controlled Foreign Corporations

     Data Presented:

Number, Assets, Receipts, Earnings, Taxes, Distributions, Subpart F Income, and Related Party Transactions

     Classified by:

Selected NAICS Industrial Sector*
     Tax Years:

2008     2006     2004   

 

     Classified by: Selected Country of Incorporation
     Tax Years:

2008     2006     2004   

 

     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2008     2006     2004   

U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations

     Data Presented:

Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income

     Classified by:

Selected NAICS Industrial Sector*
     Tax Years: 2002   2000   1998   1996   1994   1992   1988

 

     Classified by: Selected Country of Incorporation
     Tax Years: 2002   2000   1998   1996   1994   1992   1988

 

     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2002   2000   1998   1996   1994   1988

U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations

     Data Presented:

Number, Assets, Receipts, and Earnings, Standard Industrial Classification (SIC) and North American Industry Classification System (NAICS)

     Classified by: Selected NAICS Industrial Sector
     Tax Year:

1998


*Note:  For Tax Years prior to 1998, industry data are presented by Standard Industry Classification (SIC).  Industry data for Tax Years 1998 to present are presented by North American Industry Classification System (NAICS)

SOI Bulletin Articles

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.

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Page Last Reviewed or Updated: 2013-01-22